购入材料短缺情况下的会计处理

Accounting Operation When Purchased Material in Shortage

企业购入材料,在办理验收入库时,如发现短缺或损耗,应查明原因,并根据不同情况及时作出不同的会计处理。

If the material is found in shortage and spoilage when checked before stored in warehouse, the accounters should find out the reasons and take appropriate accounting operation.